The Relationship between IT and Human Capital

Publish Year: 1392
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:

JR_AJPS-3-3_004

تاریخ نمایه سازی: 29 اسفند 1398

Abstract:

According to transmitting societies from industry age to information age, the importance of human capitals has been become more and more as intangible properties in business world. During industry age, cost value of assets, factories, equipment and materials was necessary for becoming successfully a business. But now, effective usage of intangible assets plays a key role in success or failure an organization. Accordingly, after a comprehensive review on conducted researches about human capital, IT and related issues, needed information was extracted from statistical population. Two standard questionnaires about human capital and IT were used to collect data. These questionnaires have been translated from original version of Research Company. Descriptive statistics such as standard deviation and frequency table and inferential statistics including confirmatory factor analysis and path analysis were used. Applications of SPSS version 18 and LISREL version 8.54 were used to analyze data. The results indicate that connection, adjustability, capability, facility and speed as IT components have a significant relationship with human capital.

Authors

Mohammad Reza Abdolizadeh

Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran

Hasan Valiyan

Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran

Mohammad Moslemi Pour

Accounting Department, Gorgan Branch, Applied science and Technology, Gorgan, Iran